https://www.taxtmi.com/caselaws?id=337559 The court upheld the deletion of the penalty imposed under Section 78 (5) for an expired declaration form ST-18-A, ruling it as a technicality without intent to evade tax. Previous court judgments and Apex Court decisions supported this decision. The court dismissed the petition challenging the interpretation of Rule 23 on carrying expired declaration forms, emphasizing consistency with past rulings. The petitioner's arguments lacked merit, and the court affirmed the deletion of the penalty based on established legal interpretations and precedents. en-us Fri, 25 Nov 2016 00:00:00 +0530 Wed, 11 Jan 2017 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337559 The court upheld the deletion of the penalty imposed under Section 78 (5) for an expired declaration form ST-18-A, ruling it as a technicality without intent to evade tax. Previous court judgments and Apex Court decisions supported this decision. The court dismissed the petition challenging the interpretation of Rule 23 on carrying expired declaration forms, emphasizing consistency with past rulings. The petitioner's arguments lacked merit, and the court affirmed the deletion of the penalty based on established legal interpretations and precedents. Case-Laws VAT and Sales Tax Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337559